POSIWISE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
POSIWISE
Largest movements
- Cash +€77,545
up €77,545 (+39.6%), from €195,754 to €273,299
mainly Net result for the year (+€90,134) and Depreciation (+€736)
- Profit (loss) carried forward +€65,134
up €65,134 (+121%), from €54,051 to €119,185
- Reserves +€25,000
up €25,000 (+93.1%), from €26,860 to €51,860
of which Distributable reserves: +€25,000
- Tax, wage and social debts -€12,278
down €12,278 (-45.9%), from €26,778 to €14,500
- Gross operating margin +€41,251
up €41,251 (+55.8%), from €73,928 to €115,179
- Taxes +€5,475
up €5,475 (+26.4%), from €20,755 to €26,230
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,741 | €306,839 | +€77,098 | +33.6% |
| Fixed assets | 21/28 | €816 | €79 | -€737 | -90.3% |
| Tangible fixed assets | 22/27 | €737 | €0 | -€737 | -100% |
| Furniture and vehicles | 24 | €737 | €0 | -€737 | -100% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €228,925 | €306,760 | +€77,835 | +34.0% |
| Amounts receivable within one year | 40/41 | €33,171 | €33,461 | +€290 | +0.9% |
| Trade receivables | 40 | €30,744 | €31,033 | +€289 | +0.9% |
| Other amounts receivable | 41 | €2,427 | €2,428 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €195,754 | €273,299 | +€77,545 | +39.6% |
| Total equity and liabilities | 10/49 | €229,741 | €306,839 | +€77,098 | +33.6% |
| Equity | 10/15 | €99,511 | €189,645 | +€90,134 | +90.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,860 | €51,860 | +€25,000 | +93.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €50,000 | +€25,000 | +100% |
| Profit (loss) carried forward | 14 | €54,051 | €119,185 | +€65,134 | +121% |
| Amounts payable | 17/49 | €130,230 | €117,194 | -€13,036 | -10.0% |
| Amounts payable within one year | 42/48 | €130,230 | €117,194 | -€13,036 | -10.0% |
| Trade debts | 44 | €3,452 | €2,694 | -€758 | -22.0% |
| Suppliers | 440/4 | €3,452 | €2,694 | -€758 | -22.0% |
| Taxes, remuneration and social security | 45 | €26,778 | €14,500 | -€12,278 | -45.9% |
| Taxes | 450/3 | €26,778 | €14,500 | -€12,278 | -45.9% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €736 | €736 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Non-recurring operating charges | 66A | €40 | - | -€40 | |
| Gross operating margin | 9900 | €73,928 | €115,179 | +€41,251 | +55.8% |
| Operating profit (loss) | 9901 | €72,765 | €114,043 | +€41,278 | +56.7% |
| Financial income | 75/76B | €1,593 | €2,321 | +€728 | +45.7% |
| Recurring financial income | 75 | €1,593 | €2,321 | +€728 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €74,358 | €116,364 | +€42,006 | +56.5% |
| Income taxes | 67/77 | €20,755 | €26,230 | +€5,475 | +26.4% |
| Profit (loss) for the period | 9904 | €53,603 | €90,134 | +€36,531 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,603 | €90,134 | +€36,531 | +68.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.